829, 8th Floor, Vikrikar Bhavan
Mazgaon, Mumbai-400 010.
TRADE CIRCULAR
To
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No: DC(A&R)/Adm-6/2006/PWR-2 Mumbai Dt: 02.08.2008
Sub: Powers of certification under section 8(3) and 8(5) Maharashtra Value Added Tax Act.
Ref: 1) Notification No. VAT-1507/CR-84/Taxation, dt. 8th January 2008 (Extra ordinary-6 part IVB)
2) Notification No. VAT-1507/CR-93/Taxation-1, (Extra ordinary 17 Part-Iv B) dt. 21st January 2008
The powers of certification u/s 8(3) and 8(5) of MVAT Act are delegated to Joint Commissioner of Sales Tax (Registration), Mumbai, in case of dealers registered in Mumbai and in all other cases, to Joint Commissioner of Sales Tax (VAT Administration) of respective jurisdiction as per the Notification referred above, w.e.f. 8th January 2008 and 1st February 2008 respectively.
It is further clarified that u/s 8(3), SEZ units wherever they be situated should be certified by the respective Joint Commissioner of Sales Tax under whose jurisdiction they are registered under the MVAT Act, 2002.
It has also been observed that, the aforesaid authorities are unable to process the applications for the previous period i.e. before the notification. It is now decided on administrative grounds that the same authorities will certify the applicants for the periods prior to the date of effect of the notification.
(Sanjay Bhatia)
Commissioner of Sales Tax ,
Maharashtra State, Mumbai.